Notice

Notices made under the Customs (Export) (EU Exit) Regulations 2019

Updated 27 November 2024

1. The following notice has force of law by virtue of Regulation 14(1) of the Customs (Export) (EU Exit) Regulations 2019

The electronic form specified for the purposes of regulation 14(1)(a) is an export declaration that meets the software requirements for the Customs Declaration Service (CDS), unless one of the following exceptions apply.

For the purposes of regulation 14(1)(b), declarations must be submitted using CDS unless one of the following exceptions apply.

1.1 Exception 1

An export declaration may be made using the electronic form contained in the Merchandise in Baggage Online Declaration Service (MODS) where regulation 17A or 21A of the Customs (Export) (EU Exit) Regulations 2019 applies.

Where such a declaration is made using MODS, it must be submitted using that service.

1.2 Exception 2

An export declaration may be made electronically and submitted to HMRC electronically by sending the email to an email address provided by HMRC on request where all of the following conditions apply:

• a declarant has attempted to submit a declaration into the CDS but was unable to do so because of technical failure relating to migration of declarations to CDS which prevented the declaration from being submitted or processed (except for circumstances where HMRC has invoked fallback procedures as outlined in the notice made under Regulation 27(1) and (2) of the Customs (Export) (EU Exit) Regulations 2019)

• that technical failure cannot be resolved in time to avoid causing adverse delay to the export of the goods

• the goods are not:
  • destined for a country subject to arms embargo, trade sanctions or other trade restriction
  • listed as a strategic military or dual-use item that requires export authorisation
  • subject to Weapons of Mass Destruction end-use controls
  • on the Nuclear Suppliers Group Trigger List
  • radioactive sources
  • Excise Goods as defined by Regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593)
• HMRC have notified the declarant after submitting an enquiry to the report a problem using the Customs Declaration Service tool, that the declaration can be made by the sending of an email

2. The following paragraph has the force of law by virtue of Regulation 17(1) (d)(ii) of The Customs (Export) (EU Exit) Regulations 2019 

An individual may make an oral customs declaration for the temporary export of a UK registered means of transport, provided that means of transport is intended for re-importation.

3. The following has force of law by virtue of regulations 17A(1)(b) and (2), and 21A(b) of the Customs (Export) (EU Exit) Regulations 2019

For the purposes of regulations 17A(1)(b), 17A(2) and 21A(b) of the Customs (Export) (EU Exit) Regulations 2019 the specified period within which a declaration must be made is no earlier than the fourth day before the day the qualifying traveller reasonably expects will be the one on which the goods are exported from the United Kingdom and no later than immediately before they are so exported.

4. The following notice has force of law, by virtue of Regulations 17A(3) of the Customs (Export Duty) (EU Exit) Regulations 2018

The amount specified is £2,500.

5. The following paragraph has the force of law by virtue of regulation 21(1A)(a) of The Customs (Export) (EU Exit) Regulations 2019

Paragraph (1) does not apply to spare parts, accessories and equipment for a means of transport unless they are exported with the intention to re-import them, either separately or as means of transport.

6. The following paragraph has the force of law by virtue of regulation 22(1A)(a) of The Customs (Export) (EU Exit) Regulations 2019

Paragraph (1) does not apply to a means of transport subject to registration in the United Kingdom, unless the means of transport is exported with the intention to re-import it.

7. The following notice has the force of law by virtue of Regulation 24C of the Customs (Export) (EU Exit) Regulations 2019 

The submission of a NATO 302 form for goods being exported for NATO forces movements can be made by a person who is a representative of NATO forces.

The following procedural rules apply:

A NATO 302 form shall be completed for all export movements of goods for NATO forces.

The NATO forces shall ensure that the relevant details pertaining to the export are entered on the NATO 302 form. The form must be signed and stamped by the NATO forces representative.

Two copies of the NATO 302 form must be given to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces prior to the movement of the goods.

Remaining copies of the NATO 302 form accompany the export movement.

8. The following text has force of law by virtue of Regulation 24D(3) of the Customs (Export) (EU Exit) Regulations 2019

The electronic systems specified for the purposes of regulation 24D(2) (a) are the ‘Report UK continental shelf imports and exports’ form or the National Maritime Single Window or the Submit a General Aviation Report (GAR) service. Prior to 1 June 2025, the National Maritime Single Window and Submit a GAR service may be used to submit the required information.

A submission for UK Continental Shelf goods using the ‘Report UK continental shelf imports and exports’ form must contain the following information:

• the name, telephone number and email address of the person submitting the form
• the EORI of the entity completing the form
• the EORI number of the exporter
• confirmation the goods are moving to the UK continental shelf
• confirmation the goods are not controlled or excise goods
• the Customs Procedure the goods are to be exported under
• the scheduled time and date of departure from the GB port or airport
• identifying details of the vessel or aircraft
• name of the port or airport the goods are departing from
• name of the installation or sector of the UK Continental Shelf the goods are arriving at
• a plain language description of the goods
• the number of containers or packages

The ‘Report UK continental shelf imports and exports’ form must be submitted at least 1 hour before the transport is scheduled to depart from the air or seaport.

For maritime movements the IMO General Information form (FAL form 1) must be submitted using the National Maritime Single Window at least 2 hours before scheduled time of departure of the vessel. The required information is the statement ‘Goods moving to UK Continental Shelf’ in the Remarks box of the FAL form 1.

For air movements, a General Aviation Report form must be submitted using the submit a GAR service at least 2 hours before scheduled time of departure of the aircraft. The required information is the confirmation the goods are travelling from the UK Continental Shelf are eligible for the UK Continental Shelf declaration by conduct process.

9. The following text has force of law by virtue of regulation 25(1) of the Customs (Export) (EU Exit) Regulations 2019.

A qualifying departing traveller may not make an export declaration in an appropriate paper form at the following locations.

Name of port location:

• Aberdeen Airport
• Aberdeen Port
• Ashford International
• Blackpool Airport
• Blyth
• Brighton City Airport (Shoreham airport)
• Cairnryan
• Carlisle Airport
• Doncaster Sheffield Airport
• Dover
• Durham Tees Valley
• Ebbsfleet International
• Edinburgh Airport
• Eurotunnel Cheriton
• Felixstowe
• Glasgow Airport
• Greenock Ocean Terminal
• Hartlepool
• Harwich
• Heysham
• Holyhead
• Holyhead Transit & Freight
• Hull Port
• Humberside Airport
• Immingham Seaport
• Invergordon
• Inverness Airport
• Killingholme
• Kirkwall
• Leeds Bradford Airport
• Leith
• Lerwick
• Liverpool Airport
• Liverpool Port — Birkenhead
• Liverpool Port — Cruise Liner Terminal
• Liverpool Port — Seaforth
• London Gateway
• London St Pancras International
• Manchester Airport (all terminals)
• Montrose
• Newcastle Airport
• North Shields
• Norwich Airport
• Orkney
• Prestwick Airport
• Purfleet
• Scrabster
• South Shields
• Southampton Cruise Terminal
• Southend Airport
• Stornoway
• Sumburgh
• Teesport
• Tilbury Docks

10. The following paragraph has the force of law by virtue of Regulation 25(2) of The Customs (Export) (EU Exit) Regulations 2019

A qualifying departing traveller may use a paper (SAD) (C88) form to make an export declaration for the goods carried with them at the time they leave the UK. Annex A to this notice provides a sample of the SAD (C88).

11. The following paragraph has force of law by virtue of Regulation 27(1) & (2) of The Customs (Export) (EU Exit) Regulations 2019

A declaration may be made in paper form by submitting a Single Administrative Document (Export declaration fall back EXP-SAD/SEC (C88/ESS) in the following circumstances:

• on a temporary basis, by a person making an export declaration where there has been a temporary failure of the computerised system of HMRC and HMRC has invoked fall back procedures allowing paper declarations
• on a temporary basis, where there has been a temporary failure of the computerised system of an economic operator and HMRC have notified the economic operator that an export declaration can be made in a paper form

The form must be submitted by email to nchlap@hmrc.gov.uk.

12. The following has force of law by virtue of regulations 29C(1)(b) and (5) of the Customs (Export) (EU Exit) Regulations 2019

For the purposes of regulation 29C(1)(b) of the Customs (Export) (EU Exit) Regulations 2019 the locations from which the goods may be exported are:

• Eurostar Terminals at London St Pancras; Ebbsfleet International; Ashford International; and
• all roll on roll off listed locations in the notice listing such locations, published under regulation 130 of the of the Customs (Import Duty) (EU Exit) Regulations 2018

13. The following notice has force of law by virtue of Regulation 30(1)(a) of the Customs (Export) (EU Exit) Regulations 2019

An export declaration must contain all the information needed for the export procedure.

Specific data requirements and the export completion guidance relating to individual declaration types for the Customs Handling of Import and Export Freight (CHIEF) system are set out in section 11 of the in the UK Trade Tariff: exports, which forms part of the UK Trade Tariff: volume 3 for CHIEF.

Specific data requirements and completion guidance relating to individual declaration types for CDS are set out in the UK Trade Tariff: Volume 3 for CDS.

The applicable version of the Tariff that should be used is the version at the point the goods are made available for examination under Regulation 40 of the Customs (Export) (EU Exit) Regulations 2019.

A declaration by email sent in accordance with the public notice made under regulation 14(1) of the Customs (Export) (EU Exit) Regulations 2019 must contain the following information:

• Declaration Unique Consignment Reference
• Movement Reference Number or Local Reference Number
• airway bill reference (if the goods are travelling by air and the reference is known)
• inventory Reference (if the goods are travelling through an inventory linked location)
• exporter’s name and EORI number
• declarant’s name and EORI number
• consignee’s name and EORI number
• commodity code — enter the Combined Nomenclature codes corresponding to the goods being exported as set out in the UK Trade Tariff
• description of goods (each item’s description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification of the goods)
• statistical value of the goods — this is the approximate theoretical value of the goods at the time and place they leave the UK and consists of the intrinsic value of the goods and the incurred or calculated cost for transport and insurance.
• type and number of packages
• requested and previous procedure — the appropriate 4-digit Procedure Code from those detailed in Appendix 1: DE 1/10 Requested and Previous Procedure Codes of the completion notes
• Additional Procedure Codes — all appropriate 3-digit Additional Procedure Codes from those detailed in Appendix 2: DE 1/11 Additional Procedure Codes of the completion notes
• location of goods at the time the declaration is being made
• Customs Declaration Service (CDS) location code or the Internal Temporary Storage Facility (ITSF) or Designated Export Place location code (these codes can be found in Appendix 16: DE 5/23 Goods location codes)
• country of destination
• transport ID and nationality at the point the goods cross the border (if transport ID is known at the time this information is submitted, if it is not known please state it is unknown)
• date of arrival at point of exit (presentation)
• intended date of export
• licences, certificates and documents (details of the licencing, certificate or documentary requirements for the goods can be found against the commodity code in the UK Trade Tariff)

14. The following has force of law by virtue of regulation 30 of the Customs (Export) (EU Exit) Regulations 2019 and paragraph 7(1) of Schedule 1 of the TCTA 

When submitting an export declaration using the simple online declaration (Merchandise in Baggage Online Declaration Service (MODS)) the traveller must provide the:

• UK port of exit
• country of destination (the country where the traveller is travelling to)
• Economic Operator Registration and Identification (EORI) Number
• name and address of the business moving the goods
• Vehicle Registration Number (if applicable)
• invoice number (if applicable)
• date of declaration
• date of scheduled departure from the UK
• description of goods exported
• purchase price (pounds sterling)
• customs agent details if used

15. The following text has the force of law by virtue of Regulation 30(1)(b) & 30(2) of The Customs (Export) (EU Exit) Regulations 2019 

The documents that accompany the export declaration or be made available, at the time the export declaration is made, for inspection by an HMRC officer, in electronic or documentary form must include:

• evidence showing the correct value of the goods
• evidence showing the origin of the goods
• evidence showing the classification of the goods
• all orders, invoices and delivery notes relating to the goods
• all export documentation relating to the goods
• the bills of lading, airway bills, consignment notes and certificates of shipment relating to the goods being declared
• any required export licences, permits or certificates

The particular documents and document codes are laid down:

• for declarations submitted on the Customs Handling of Import and Export Freight (CHIEF): in the UK Trade Tariff: exports — CHIEF: document, certificate and authorisation codes
• for declarations submitted on the Customs Declaration System (CDS): Appendix 5 to 5c of Documents and other reference codes for CDS data elements 2/3 — CDS Declaration and Customs Clearance Request Instructions (UK Trade Tariff: volume 3 for CDS)

16. This section has the force of law by virtue of Regulation 30(1)(a) of the Customs (Export) (EU Exit) Regulations 2019

To be eligible to use the UK Armed Forces export declaration the goods must be for the use of the UK Armed Forces in the pursuance of their operations and must be of a non-commercial nature.

An export declaration made using the UK Armed Forces export declaration must contain the following information:

• Name, rank and staff ID number of the person submitting the export declaration
• Unique reference number assigned by MOD
• Mode of Transport
• Identifying marks for the transport
• Transporter name
• Consignor name and address
• Consignee name and address
• Final destination of the goods
• Seal numbers if available

17. The following text has the force of law by virtue of Regulation 30(1)(b) and (2) of the Customs (Export) (EU Exit) Regulations 2019

The requirement that a UK Armed Forces export declaration must be accompanied by documents specified in a notice may be met by those documents being made available, for inspection by an HMRC officer on request, in electronic or documentary form. The documents must include:

• evidence showing the correct value of the goods
• evidence showing the origin of the goods
• evidence showing the classification of the goods
• the bills of lading, airway bills, consignment notes and certificates of shipment relating to the goods being declared
• any required import licences, permits or certificates

Where the person making the declaration is the customs representative, then the representative must be able to provide the necessary accompanying documents.

18. The following text has the force of law by virtue of Regulation 33(3) & (4) of the Customs (Export) (EU Exit) Regulations 2019

The Simplified Export Declaration Process is made up of two parts:

• the Simplified Export Declaration
• the Supplementary Export Declaration

A Simplified Export Declaration must contain the minimum amount of information needed to declare the goods to the common export procedure. The required information for a Simplified Export Declaration and for a Simplified Export Declaration made by way of an Entry in the Declarant’s Records varies according to the commercial procedures in place at the frontier location.

For goods declared under either a Simplified Export Declaration or by making a Simplified Export Declaration by way of an Entry in the Declarant’s Records, there is no requirement for pre-shipment supporting documentation except where UK Trade Tariff: export prohibitions and restrictions apply to the goods for export.

The completion requirements for Simplified Export Declarations made via Customs Handling of Import and Export Freight (CHIEF) are set out in the UK Trade Tariff: Exports.

The completion requirements for Simplified Export Declarations made via the Customs Declaration System (CDS) are set out in the UK Trade Tariff: Volume 3 for CDS.

Subject to the following specific provisions for authorised declarants who are members of the Express Industry and whose authorisations are subject to the industry specific conditions set out in the UK export system Memorandum of Understanding (Export MOU Users), the supplementary export declaration must include:

• the acceptance date and time of the associated Simplified Export Declaration or, where Entry in the Declarants Records is used, the date and time of entry in the declarant’s records
• the information set out in Appendix 22A: Declaration Category Data Set B1 for a Supplementary Export Declaration

Where submitted by an Export MOU User, a supplementary export declaration must include:

• declaration type
• additional declaration type
• goods item number
• signature/authentication, for paper declarations only
• total number of items
• procedure
• additional procedure
• simplified declaration reference
• additional information relating to declaration type
• Authorisation information
• Local Reference Number (LRN)
• MOU Operator EORI number
• consignee description
• authorisation type
• country of destination code
• country of dispatch/export code
• net mass (kg)
• gross mass (kg)
• description of goods
• type of packages
• number of packages
• shipping marks
• total packages
• container
• mode of transport at the border
• inland mode of transport
• identity of means of transport at departure
• container identification number, where goods are containerised at the border.
• nature of transaction
• statistical value in GBP

A supplementary export declaration must be accompanied by the supporting documents or document codes required for the goods exported.

For a supplementary export declaration submitted via CHIEF, the accompanying documents required are laid out in the UK Trade Tariff:

• Additional information codes
• Document status codes
• Document, certificate and authorisation codes
• Document types

For a supplementary export declaration submitted via CDS, the documents required are laid out at Data Element 2/3: Documents and Other Reference Codes

19. This following notice has force of law, by virtue of regulation 33(6) of the Customs (Export) (EU Exit) Regulations 2019

In relation to export declarations of more than one consignment of goods accepted by HMRC in a given month, the period specified for the purposes of regulation 33(6) (supplementary export declaration) starts on the date of acceptance of the declaration and ends on the tenth day of the following month.

In relation to export declarations of only one consignment of goods accepted by HMRC in a given month, the period specified for the purposes of regulation 33(6) (supplementary export declaration) starts on the day the goods leave the UK and ends on the fourteenth day after that day.

20. The following paragraph has the force of law by virtue of Regulation 36(2) of The Customs (Export) (EU Exit) Regulations 2019

An export declaration may be made by means of an entry in the declarant’s records, where the goods the declaration relates to are of a kind for which there is no obligation to lodge a pre-departure declaration under retained EU law.

21. The following notice has force of law, by virtue of regulation 38A(5)(b) of the Customs (Export) (EU Exit) Regulations 2019

In relation to goods that are exported using a fixed transport installation in a given month, the period specified for the purposes of regulation 38A(5)(b) (supplementary export declaration for goods exported using a fixed transport installation) ends on the tenth day of the following month.

22. The following notice has the force of law by virtue of Regulation 38A(5)(c) of the Customs (Export) (EU Exit) Regulations 2019

To comply with the simplified export declaration process under regulation 38A in respect of goods exported using a fixed transport installation (FTI), the operator of the FTI or the consignor of the goods must comply with the following stipulations:

The simplified export declaration must be entered into an EIDR electronic system and contain the minimum amount of information needed to declare the goods as set out in Annex I.

A single EIDR record must cover no more than a 24 hour period, but where a shorter timeframe is used to record movements of energy products, the records may reflect that.

The EIDR must be made on completion of the export movement through the pipeline or cable and updated with the confirmed volume as soon as practicable. This must be no later than the end of the 24 hour period following completion of the movement.

The EIDR is followed by the supplementary export declaration which may aggregate EIDR declarations across the tax period (one calendar month).

A supplementary declaration must:

• include the acceptance date and time of the associated EIDR, which is the date and time of entry in the declarant’s records or, where exports are to be aggregated, the last day of the calendar month in which the exports happened
• in addition to the core information declared on the EIDR, also contain the remainder of the information required to complete a full export declaration

22.1 Annex I

Entry In Declarants Records Dataset

• the customs procedure code, if the goods are controlled
• a unique consignment reference
• the date and time of entry in records
• a written description of the goods
• the commodity code
• customs value
• quantity of goods
• the stock account reference number — if appropriate
• the warehouse approval number — if appropriate
• details of the person you’re representing if you are making a declaration on behalf of someone else

23. The following notice has the force of law by virtue of regulation 38A(12) of the Customs (Export) (EU Exit) Regulations 2019

A single simplified export declaration and its associated supplementary declaration may cover a number of different goods exported using a given fixed transport installation, including goods of different descriptions, that are exported during a period from an agreed hour on the first day of the calendar month to which the advanced declaration relates to the same hour on the first day of the following month. The supplementary declaration in respect of goods exported during the period for which the simplified export declaration was made, may amend the information provided in the simplified export declaration and must be made within 90 days of the end of the month to which the simplified export declaration relates.

24. The following notice has the force of law by virtue of Regulation 40(6) of The Customs (Export) (EU Exit) Regulations 2019

The person responsible for making goods available for physical examination must follow any directions given to them by HMRC in order to enable the safe examination of the goods declared.

The person required to make the goods available for examination must make available to HMRC at their request any documents required to support the export declaration and specified in a notice published under regulation 30(1)(b) and 30(2) of the Customs (Export) (EU Exit) Regulation 2019.

Notification that the goods are available for examination must only be given when the goods are at the customs office or appropriate place indicated on the declaration.

Notification that the goods are available for examination must be made by email to an email address provided by HMRC after submitting an inquiry to Report a problem using the Customs Declaration Service where:

• a declaration has been made by email in accordance with the public notice made under Regulation 14(1) of the Customs (Export) (EU Exit) Regulations 2019, or
• following a declaration made on CHIEF or the Customs Declaration Service, a notification by way of an arrival message on CHIEF or the Customs Declaration Service cannot be made due to a technical failure

This notification must include the reference number provided by HMRC when the inquiry is submitted to the report a problem service (to identify the notification), the date the goods are made available, and the location of the goods being exported.

Where a paper declaration has been made by a qualifying departing traveller notification that the goods are available for examination must be made by indicating the location of the goods being exported to the Officer to whom the declaration is submitted.

In all other cases, notification that the goods are available for examination must be made by an electronically-submitted arrival message received via CHIEF, Customs Declaration Service or by submission of a paper declaration to the National Clearance Hub.

Once HMRC have been notified, the goods must not be moved from the location where they have been made available for examination until HMRC have confirmed either that the goods have been examined or that they have determined not to examine the goods.

25. The following text has the force of law by virtue of Regulation 40(7) of The Customs (Export) (EU Exit) Regulations 2019 

An appropriate place for the examination of goods, for which an export declaration has been made is:

• a designated customs office, as listed in Appendices 16A to H and J to L of UK Trade Tariff, Volume 3 for CDS.
• for rolling stock, a rolling stock depot specified below,
• ‘Rolling stock’, for the purpose of this notice, includes any such items to which Chapter 86 of the UK Customs Tariff applies that is:
  • (a) transported by rail, and
  • (b) which is departing, or is expected to depart, from a rail depot anywhere in the United Kingdom, as listed within this public notice, to anywhere outside of the United Kingdom via the Channel Tunnel

RAIL DEPOTS — ROLLING STOCK

Depot name	Location	Depot address
Ashford	Ashford	Ashford Train Maintenance Centre Station Approach Ashford TN23 1EZ
Axiom Rail (Stoke) Ltd	Staffordshire	Axiom Rail (Stoke) Ltd Whieldon Road Stoke-on-Trent Staffordshire ST4 4HP
Bescot Traction and Maintenance	West Midlands	Bescot Traction and Maintenance Depot Westmore Way Wednesbury West Midlands WS10 0UJ
Bounds Green	London	Bounds Green Train Maintenance Centre Bridge Road London N22 7SE
Cardiff Canton Traction and Maintenance	Cardiff	Cardiff Canton Traction and Maintenance Depot Leckwith Road Cardiff CF11 6SY
Carlisle Kingmoor Yard	Carlisle	Carlisle Kingmoor Yard Off Cargo Road Carlisle CA6 4BA
Clayhills	Aberdeen	Aberdeen Clayhills Service Delivery Depot 1 South College Street Aberdeen AB11 6JW
Craigentinny	Edinburgh	Craigentinny Train Maintenance Centre 167 Mountcastle Crescent Edinburgh EH8 7TE
Doncaster	Doncaster	Doncaster Carr Train Maintenance Centre Ten Pound Walk Doncaster DN4 5HX
Doncaster Belmont	Doncaster	Doncaster Belmont Balby Carr Bank Doncaster DN4 8DE
Eastleigh Works	—	Arriva Traincare — Eastleigh Works 8 Campbell Road Eastleigh S050 5AE
Ferme Park Sidings	London	Cranford Way Hornsey London N8 9DG
GB Railfreight	Eastleigh	Eastleigh East Yard Dutton Lane Eastleigh SO50 6AA
Harry Needle Railroad Company (HNRC)	Worksop	Harry Needle Railroad Company Rail Maintenance Depot Babbage Way (off Sandy Lane) Worksop S80 1UQ
Harwich Parkeston Sidings	Harwich	Harwich Parkeston Sidings Harwich CO12 4SR
Heaton	Newcastle	Heaton Train Maintenance Depot Benfield Road Newcastle NE6 2XT
Holbeck	Leeds	RTS Infrastructure Services Ltd Leeds Holbeck Railway Depot Nineveh Road Leeds LS11 9UG
Holgate	York	Network Rail Holgate Depot The Old Carriage Works York YO24 4EH
Inverness	Inverness	Inverness T & RS Depot Longman Road Inverness IV1 1RY
Metro	Newcastle upon Tyne	Metro Depot Cheswick Drive Gosforth Newcastle upon Tyne NE3 5DG
Mossend Down Yard	Bellshill	Mossend Down Yard Holytown Road Bellshill ML4 1EE
Neville Hill	Leeds	Neville Hill Train Care Depot Osmondthorpe Lane Leeds LS9 9BJ
Newton Aycliffe — Main Location	Newton Aycliffe	Hitachi Rail Merchant Park Millennium Way Aycliffe Business Park Newton Aycliffe DL5 6UG
Nexus Howdon Satellite Depot	Newcastle	Wallsend Road Howdon NE28 0AE
North Pole	London	North Pole Train Maintenance Centre Mitre Way White City London W10 6AU
Norwich Crown Point Traction and Maintenance	Norwich	Norwich Crown Point Traction and Maintenance Depot Hardy Road Norwich NR1 1JR
Plasser UK	London	Plasser UK Manor Road West Ealing London W13 0PP
Ruislip Underground	Middlesex	TransPlant c/o London Underground Ltd Ruislip Underground Depot West End Road Ruislip Middlesex HA4 6NS
Singlewell Infrastructure Maintenance Depot	Gravesend	Network Rail High-Speed Ltd. Singlewell Infrastructure Maintenance Depot, Henhurst Road, Gravesend, DA12 3AN
Stadler Rail Service UK Ltd	Kirkdale Liverpool	Stadler Rail Service UK Ltd Kirkdale Depot Marsh Street Liverpool L20 2BN
Stadler Rail Services UK	Newcastle	Gosforth Depot Newcastle upon Tyne NE3 5DG
Stewarts Lane	London	Stewarts Lane Depot Dickens Street Battersea London
Stoke Gifford	Bristol	Stoke Gifford Train Maintenance Centre Northway Off Gloucester Road North Filton Bristol BS34 7QG
Swansea	Swansea	Swansea Train Maintenance Centre Morfa Road Swansea SA1 2HH
Tata Steel	Newport	Tata Steel UK Limited Llanwern Works Newport NP19 4QZ
Toton	Long Eaton	Toton Depots Derby Road Long Eaton NG10 5AP
Warrington Arpley Yard	Warrington	Warrington Arpley Yard Slutchers Lane Warrington WA1 1NA
Wembley EFOC	London	Wembley EFOC No 10 North Circular Road Stonebridge Park London NW10 0RR
Wigan Springs	Wigan	Wigan Springs Depot Warrington Road Wigan WN3 4PS

26. The following text has force of law by virtue of Regulation 47(2)(a) of The Customs (Exports) (EU Exit) Regulations 2019

Time period for withdrawing an export declaration.

A declarant may send a notification to HMRC asking to withdraw an export declaration for goods, prior to the physical departure of those goods from the UK.

27. The following text has the force of law by virtue of Regulation 47(4)(a) of The Customs (Exports) (EU Exit) Regulations 2019

Time period for amending an export declaration.

A declarant may send a notification to HMRC asking to amend an export declaration up to three years after an event listed in regulation 47(3)(a) to (d).

28. The following paragraph has the force of law, by virtue of Regulation 49(1)(b) of the Customs (Export) (EU Exit) Regulations 2019 as it applies by virtue of, and with the modifications set out in, reg.13A of Customs (Special Procedures and Outward Processing) EU Exit) Regulations 2018

When a declaration for an outward processing procedure is accepted, the release of goods to the Customs formalities for exporting goods subject to the outward processing procedure does not occur, until a person is authorised to use the outward processing procedure.

29. The following paragraph has the force of law, by virtue of Regulation 50(2) of The Customs (Exports) (EU Exit) Regulations 2019

The goods specified for the purpose of regulation 50(2) are excise goods, within the meaning of regulation 3(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 2010 (SI 2010/953).

30. The following paragraph has the force of law, by virtue of Regulation 51(4) of The Customs (Exports) (EU Exit) Regulations 2019

Where goods are placed into the transit procedure notification of export is to be made at the place where the goods are entered into that procedure, unless the goods are excise goods within the meaning of regulation 3(1) of the Excise Goods (Holding, Movement & Duty Point) Regulations 2010 (SI 2010/953).

31. This section has the force of law, by virtue of Regulation 51(5) of The Customs (Exports) (EU Exit) Regulations 2019

Notification of export must be made at either:

• the office of exit as listed in appendices 16A (Location code for airports for Data Element 5/23 of the Customs Declaration Service), 16B (Certificate of agreement airports location codes for Data Element 5/23 of the Customs Declaration Service) of the CDS Tariff Appendices and 16C (Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service) of the CDS Tariff Appendices, 16D (Internal temporary storage facilities (ITSFs) codes for Data Element 5/23 of the Customs Declaration Service); 16E (Remote internal temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service); 16G (Border inspection post codes for Data Element 5/23 of the Customs Declaration Service); 16K (Designated export place (DEP) codes for Data Element 5/23 of the Customs Declaration Service); 16L (Location codes to declare goods for export at CSE premises for Data Element 5/23 of the Customs Declaration Service); 16M (Rail location codes for Data Element 5/23 of the Customs Declaration Service)
• an Authorised Consignor location for which an approval has been granted under the Transit Regulations

The applicable version of the Tariff that should be used for CHIEF and CDS is the version at the point the declaration for the goods is made or, if later, the date the goods are presented to Customs.

Where a paper declaration is made, notification must be made at one of the following locations:

Region	City/Town	Office
Central	Felixstowe	Felixstowe
Central	Birmingham	Birmingham Airport
Central	Castle Donington, Derby	East Midlands Airport
Central	Harwich	Harwich
Central	London	London City Airport
Central	Stanford-le-Hope, Essex	London Gateway Port
Central	Luton	Luton Airport
Central	Northolt	Northolt Airport
Central	Norwich	Norwich Airport
Central	Southend On Sea	Southend Airport
Central	Stansted	Stansted Airport
Central	Tilbury	Tilbury
North	Aberdeen	Aberdeen Airport
North	Belfast	Belfast EPU (Carne House- Belfast Docks)
North	Durham	Durham Tees Valley (Teeside Apt)
North	Edinburgh	Edinburgh Airport
North	Glasgow	Glasgow Airport
North	Holyhead	Holyhead
North	Hull	Hull
North	Immingham	Immingham
North	Liverpool	Liverpool, Seaforth S2 Berth
North	Manchester	Manchester Airport
North	Salford	National Clearance Hub
North	Newcastle	Newcastle Airport
North	Prestwick	Prestwick Airport
South	Farnborough	Farnborough Airport
South	Newhaven	Newhaven port
South	Newquay	Newquay airport
South	Bristol	Avonmouth 1
South	Barry, Nr. Cardiff	Barry Dock
South	Bournemouth	Bournemouth (Hurn) Airport
South	Brize Norton	Brize Norton
South	Brize Norton	Brize Norton
South	Llanishen, Cardiff	Cardiff
South	Barry, Nr. Cardiff	Cardiff International Airport
South	Dover	Dover (OTS) Freight Clearance
South	Exeter	Exeter Airport
South	Plymouth	Falmouth
South	Gatwick Airport	London Gatwick Airport Cargo Dist.
South	London Heathrow, Hounslow	London Heathrow Airport (Red channels)
South	Hounslow	London Heathrow Cargo (Custom House)
South	Newport	Newport
South	Pembroke	Pembroke Dock
South	Plymouth	Plymouth Docks
South	Plymouth	Plymouth Teignmouth
South	Poole	Poole Ferry Terminal
South	Portsmouth	Portsmouth port
South	Southampton	Southampton (Container Port in the docks)
South	Southampton	Southampton (Eastleigh) Airport
South	Swansea	Swansea
South	Bristol	UKBF, Bristol International Airport

32. The following paragraph has the force of law, by virtue of Regulation 51(6) of The Customs (Exports) (EU Exit) Regulations 2019

The notification of export for rolling stock must be made by submission to HMRC of an export declaration using the location code for Dollands Moor freight yard.

For rolling stock, a rolling stock depot specified below,

‘Rolling stock’, for the purpose of this notice, includes any such items to which Chapter 86 of the UK Customs Tariff applies that is:

• (a) transported by rail, and
• (b) which is departing, or is expected to depart, from a rail depot anywhere in the United Kingdom, as listed within this public notice, to anywhere outside of the United Kingdom via the Channel Tunnel

Electronic notification must be made to either HMRC’s declaration system or an approved commercial system.

33. The following notice has the force of law, by virtue of Regulation 51(6) of the Customs (Exports) (EU Exit) Regulations 2019

The notification of export must be made at the time the goods arrive at the place from which the goods are exported or are released to the transit procedure.

In the case of a qualifying departing traveller making a paper declaration, notification of export of the goods must be made to the Officer to whom the declaration is submitted.

A notification of export must be made to an email address provided by HMRC after submitting an inquiry to Report a problem using the Customs Declaration Service in cases where:

• a declaration has been made by email in accordance with the public notice made under Regulation 14(1) of the Customs (Export) (EU Exit) Regulations 2019; or
• a notification that the goods were available for examination has been provided by email in accordance with the public notice made under Regulation 40(6) of the Customs (Export) (EU Exit) Regulations 2019; or
• a notification of export cannot be made in respect of a declaration made on CHIEF or the Customs Declaration Service due to a technical failure

This notification must set out the date and time of exportation, the location from which the goods will be exported and the reference number provided by HMRC when the inquiry is submitted to the report a problem service (to identify the notification).

In all other cases notification must be made electronically by an arrival message received via CHIEF or the Customs Declaration Service.

34. Regulation 54(5) of the Customs (Export) (EU Exit) Regulations 2019 

The following paragraph has force of law, by virtue of Regulation 54 (5) of the Customs (Export) (EU Exit) Regulations 2019, as amended by Paragraph (18) of Regulation 14(18) of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019, which allows HMRC to specify information which can be substituted after the declaration is made without the consent of an HMRC officer.

The following information is specified:

• the RoRo location
• the Vehicle Registration Number
• the trailer number

35. Regulation 54(7)(a) of the Customs (Export) (EU Exit) Regulations 2019 

The following text has force of law by virtue of Regulation 54(7)(a) of The Customs (Export) (EU Exit) Regulations 2019.

All goods to which regulation 54 of the Customs (Export) (EU Exit) Regulations applies that are being exported and are accompanied by an electronic administrative document under a duty suspension arrangement as defined by regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.

36. This notice has force of law by virtue of regulation 54(7B)(b) of the Customs (Export) (EU Exit) Regulations 2019

HMRC will accept the type of evidence listed below as demonstrating compliance with regulation 10(1) of the Customs (Export) (EU Exit) Regulations 2019. 

The Goods Movement Reference (GMR) containing the export declaration reference (or references) for all the goods carried in the vehicle for export, and either: 

• the vehicle registration number for goods that will be accompanied by the same driver on boarding and disembarking the ferry or train, or 
• the trailer reference for other goods.

37. The following text has the force of law by virtue of regulation 54AA(4) of the Customs (Export) (EU Exit) Regulations 2019

A vehicle operator (‘the operator’) will be deemed to have satisfied the obligation to take reasonable steps to ensure that ‘P2P notices’ have been issued in respect of the goods prior to boarding or loading if the operator takes the following steps:

• the operator must validate each Goods Movement Reference (GMR) via the Goods Vehicle Movement Service (GVMS) before allowing movements to board or to be loaded.
• if a response is returned indicating that the GMR is valid then the operator can allow the movement to board or to be loaded.
• if a response is returned indicating that the GMR is invalid then the operator must refuse boarding or loading.

38. The following paragraphs have force of law under Regulation 59B(6)(a) of The Customs (Export) (EU Exit) Regulations 2019 

An onward export notification must be made available to HMRC in the records of the Temporary Storage Facility from which the goods depart the UK and must contain the following information:

• goods item number
• signature/authentication
• previous documents, including a Master Reference Number (MRN) for any entry summary declaration, temporary storage declaration
• additional information
• documents produced, certificates and authorisations, additional references
• Local Reference Number (LRN)
• Declarant Identification
• representative identification number, where one has been appointed
• representative status code, where one has been appointed
• Carrier Identification
• Office of Exit
• location of goods
• shipping marks and
• container identification number

39. The following paragraphs have force of law under Regulation 59B(6)(a) of The Customs (Export) (EU Exit) Regulations 2019

An onward export notification for goods being removed from the free zone must be made to HMRC.

An onward export notification in respect of goods being exported from a Temporary Storage Facility within a free zone must be made available to HMRC in the records of the Temporary Storage Facility from which the goods depart the UK and must contain the information specified above.

In all other cases an onward export notification for goods being exported from the free zone procedure must be made by electronic declaration and must contain the information specified below:

• Goods item number
• Signature/authentication
• Previous documents, including a Master Reference Number (MRN) for any entry summary declaration, temporary storage declaration or declaration for the free zone procedure
• Documents produced, certificates and authorisations, additional references
• Local Reference Number (LRN)
• Declarant Identification
• Representative identification number, where one has been appointed
• Representative status code, where one has been appointed
• Carrier Identification
• Office of Exit
• Location of goods
• Shipping marks and
• Container identification number

Electronic declarations must be submitted to HMRC by the free zone business using either the Customs Handling of Import and Export Freight (CHIEF) system, or Customs Declaration Service (CDS).

If using CHIEF, the free zone business must submit the following electronic declaration for onward export notification:

• EFD (CPC 31 78 000), this notification has mandatory boxes: 1, 2, 5, 6, 8, 14, 15a, 17a, 31, 33, 40, 44 and 46

If using CDS, the free zone business must submit the following electronic declaration for onward export notification:

• Inventory C21e

40. The following text has the force of law by virtue of Regulation 65(3) of The Customs (Exports) (EU Exit) Regulations 2019

Where requested to do so, a person in receipt of a notification issued by HMRC must provide, as directed, evidence to HMRC to establish:

• whether the goods are Union or non-Union goods
• the time of exit of the goods from the United Kingdom
• which, if any, of the following the goods are subject to
• the export procedure
• a re-export declaration
• an exit summary declaration, or
• a re-export notification
• the customs formalities that have been completed in respect of the goods immediately before the implementation period (IP) completion date and
• any other facts to enable HMRC to determine whether or not the EU customs legislation continues to have effect in relation to the goods on or after the IP completion date

The types of evidence that may be required include:

• information or documents to prove the declared origin of the goods
• copies of any customs declaration (including simplified declarations or declarations made by entry in the declarant’s records), re-export declaration, exit summary declaration or re-export notification made and accepted in respect of the goods
• copies of any supporting documentation supplied to HMRC when making any of the declarations or notifications for which copies have been requested
• a copy of the declaration for temporary storage made in respect of the goods
• a copy of any ATA carnet issued in respect of the goods
• a copy of any transit declaration made in respect of the goods
• a copy of any special procedure authorisation (other than transit) under which the goods in question are being held together with any notifications issued by HMRC amending or altering the authorisation
• copies of any other approval or authorisation under which the goods in question are being held together with any notification issued by HMRC amending or altering the authorisation or approval.

The above list is not exhaustive and applies only to the extent that the items are relevant to the goods and the procedures to which they have been put.

The evidence requested must be provided in electronic form to the address of the HMRC office which issued the notice.

Where an electronic version is not available or cannot be practicably produced, and with the permission of HMRC, the evidence may be provided in paper form.